Telangana High Court Sets Aside GAAR Order Against EKGE Retail, Allows ₹49.32 Cr. Capital Loss Set-Off

The Telangana High Court on 13 October set aside the Income Tax Department's directions invoking the General Anti-Avoidance Rule (GAAR) against EKGE Retail LLP, allowing it to set off a short-term capital loss of Rs. 49.32 crore against long-term capital gains from a business sale. A Division Bench comprising Acting Chief Justice P. Sam Koshy and Justice Narsing Rao Nandikonda allowed EKGE Retail's writ petition challenging the GAAR directions dated 23 February 2022. It held: “...the Revenue...

Bombay High Court Bars 'Tu Hai Meri Kiran' Release Until Co-Producer's ₹8.85 Cr. Investment Is Secured

On Monday, 19 October, the Bombay High Court ruled that Echelon Productions cannot commercially release the Hindi film Tu Hai Meri Kiran, starring Sonakshi Sinha and Zaheer Iqbal, until it secures co-producer AND Movie Products LLP's Rs. 8.85 crore investment with 15% annual interest. The film is scheduled for theatrical release on 23 October 2026. A Single Bench of Justice Amit Borkar substantially allowed AND Movie Products LLP's petition seeking interim protection of its investment and...

Gujarat High Court Sets Aside Order Reopening 33-Year-Old Land Re-Grant Dispute Involving Reliance SEZ

The Gujarat High Court on 14 October set aside an order directing fresh consideration of a land re-grant claim filed 33 years after the original grant was cancelled, after the State Government had allotted the land to Reliance Industries Limited for developing a Special Economic Zone (SEZ). Justice Devan M. Desai allowed a petition filed by Reliance challenging the Secretary's order, which had overturned the Collector's rejection of a re-grant request made by Deva Sajan Rabari's legal heirs. He...

Delhi High Court Permanently Blocks 63 Rogue Sites From Streaming Copyrighted Films Without Permission

The Delhi High Court on 7 October permanently restrained 63 websites, including 123MoviesHub and Putlocker domains, from hosting, streaming, reproducing or distributing copyrighted films belonging to major entertainment studios, including Universal City Studios, Warner Bros. Entertainment, Columbia Pictures, Netflix Studios, Paramount Pictures and Disney Enterprises. Justice Purushaindra Kumar Kaurav passed the judgment in a copyright infringement suit filed by the studios against operators of...

Karnataka High Court Refuses To Quash Case Against Super Royal Holidays Directors For Ignoring Summons

The Karnataka High Court on 17 October dismissed a petition filed by Madhukar and Prashanth Bhadrappan, directors of Super Royal Holidays (India) Private Limited, challenging criminal proceedings for alleged non-compliance with an investigation under the Companies Act, 2013. Justice H.P. Sandesh held that the Special Court for Economic Offences, Bengaluru, had applied its mind to the complaint and accompanying documents before taking cognizance of the alleged offence under Section 217(4) of the...

Delhi High Court Permanently Bars Capital Airgun From Using 'KIEHBERG' Mark, Cancels Registration

The Delhi High Court on 13 October permanently restrained Capital Airgun Manufacturers Pvt. Ltd. from using the mark KIEHBERG, holding that trademark registration does not confer a right to pass off goods as those of a prior user. Justice Purushaindra Kumar Kaurav decreed the suit filed by Kiehberg GmbH and its Indian distributor, Syndicate Innovations International Ltd. He observed, “the registration gives the defendant no right to pass off its goods as those of the plaintiffs.” The...

Delhi High Court Restrains Menarini And Alaina From Using ACNE SCAR Mark In Mankind's ACNESTAR Dispute

The Delhi High Court on 16 October restrained A. Menarini India Pvt. Ltd. and Alaina Healthcare Pvt. Ltd. from using ACNE SCAR, ACNE+SCAR and ACNESCAR for a scar serum, finding a prima facie case of trademark infringement. Justice Purushaindra Kumar Kaurav passed the interim injunction in a suit filed by Mankind Consumer Products Pvt. Ltd., observing that ACNESTAR and ACNE SCAR were “nearly indistinguishable” phonetically. Mankind holds the ACNESTAR word mark in Class 5, registered since 2005,...

GST | Provisional Freezing Of Bank Accounts Cannot Be Justified Solely Through Affidavit-In-Reply: Bombay High Court

The Bombay High Court has observed that GST authorities cannot justify provisional attachment of bank accounts through affidavits-in-reply when the attachment orders themselves do not record the required opinion or establish any GST liability of the company.“Further, the orders of provisional attachment cannot be justified through affidavits-in-reply. Neither the impugned orders nor the affidavit-in-reply contain any 'opinion'. The same is indicative of only official inquiry. There is no...

Rajasthan High Court Upholds Hindustan Zinc's ₹18.87 Crore Additional Depreciation Claim On Power Plant Machinery

The Rajasthan High Court has upheld Hindustan Zinc Ltd.'s claim for additional depreciation of ₹18.87 crore on new plant and machinery installed at its captive power plant and wind power plant. The court held that electricity generation falls within the scope of “production”, which has a wider connotation than “manufacture”. It also held that an assessee engaged in manufacturing or producing an article or thing can claim additional depreciation on qualifying power-generation machinery,...

Small Cash Loan Not Unenforceable Solely Due To Lack Of Agreement, ITR Disclosure: Calcutta High Court

The Calcutta High Court has recently held that the absence of a written loan agreement or disclosure of a modest cash loan in Income Tax Returns (ITRs) does not automatically make the debt unenforceable.Justice Uday Kumar observed that such omissions may weaken a lender's case in large, unexplained commercial transactions. However, they cannot automatically invalidate every small hand loan.“While the lack of written loan agreements or ITR entries substantiating cash advance can severely dent a...

Arbitration Can't Affect Consumer Forum Orders, Party Can Pursue Independent Claims: Calcutta High Court

The Calcutta High Court has ruled that arbitration proceedings cannot affect orders passed by consumer forums, clarifying that developers can pursue independent contractual claims through arbitration even after consumers have chosen the statutory remedy."Nothing done in arbitration can affect an order of a consumer forum, which may be challenged or enforced only under the consumer legislation. Any award remains subject to Section 34 of the Act," Justice Gaurang Kanth observed.The court clarified...

Appellate Court Can Decide Grounds Unedecided By Lower Court Against Arbitral Award If On Record: Calcutta HC

The Calcutta High Court has recently held that an appellate court can examine grounds challenging an arbitral award that were raised before the lower court but left undecided, provided they are available on the arbitral record.A Division Bench of Justices Debangsu Basak and Aryak Dutt set aside the District Judge, Purba Medinipur's March 12, 2019 order quashing an arbitral award in favour of Friends Engineering Co-operative Society Limited and also set aside the award dated February 14,...